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The inquirer asks whether the term 'preceding year' in the equivalence surcharge regime refers to the calendar year or the fiscal year. The DGT rules that, since no commercial activities were carried out in the previous calendar year, the requirement regarding the percentage of sales to end consumers does not apply during the first year.
Question posed: Possibility of applying section One.2 of the aforementioned article 149. Interpretation of the expression "preceding year" contained in said article as a calendar year or as a fiscal year.
To be considered a retail trader and be subject to the equivalence surcharge, the requirements of regularity in the delivery of goods without transformation and a percentage of sales to non-entrepreneurs exceeding 80% must be met. However, the sales percentage requirement shall not be required when no commercial activities have been carried out during the preceding calendar year. Therefore, if there was no activity in the previous calendar year, the obligation arises in the year of commencement provided that the regularity requirement is met and excluded products are not traded.
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